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英文會計分錄的題

2023-02-25 09:23:02深圳會計培訓

  Question 1

  The following are transactions made during the month of October 2020 by Alif Ba Ta Company:

  · Owner invests RM100,000 in the company

  · Buys equipment for business use for RM20,000, paid RM5,000 and the balance on account.

  · Sales inventory amounts to RM6,500 in cash

  · Pays advertising company for advertising service, RM15,000

  · Sells inventory to credit customer, RM25,000

  · Buys goods from supplier on credit, RM13,000

  · Receives RM5,000 from customer on account

  · Pays creditor on account, RM10,000

  Required:

  1. Journalize the above transactions.

  2. Post the journal entries in (b) to their respective ledgers.

  3. Prepare a trial balance for Alif Ba Ta Company for October 2020.

  Question 2

  Puan Salwani established a consultancy service business, called Wani Consultant on 1 May 1999. During July 2020, the following transactions for Wani Consultant have been completed:

  July1Paid office rent for July, RM500.3Purchased equipment on account, RM4,100.5Received cash from clients, on account RM2,550.8Purchased supplies on account, RM250.12Paid cash to creditors on account, RM850.17Purchased used automobile for RM20,000, paying RM5,000 cash and giving note payable for the reminder.24Paid cash from business bank account for personal and family expenses, RM1,000.27Received cash for services given during July, RM2,100.30Paid salaries for the month, RM2,200.30Paid utility expenses, RM400.30Recorded fees charged to clients on account for services performed in July, RM5,500.The account balances as at 1 July 2020 for Wani Consultant are listed as follows:

  ACCOUNTDebit (RM)Credit (RM)Cash21,000Accounts Receivable18,500Office Supplies560Automobile35,600Office Equipment12,000Accounts Payable10,980Notes Payable5,000Salwani, Capital21,880Salwani, Drawing3,000Fees Earned85,000Salary Expense28,000Rent Expense3,000Utilities Expense1,200122,860122,860a. Journalize the transactions for July. (Explanation is not required).

  b. Post the journal entry to the ledger.

  c. Prepare a trial balance as at 31 July 2020.

  (Hints: Trial Balance total: RM148,960)


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